ADMINISTRATIVE NOTICE 96-01


	Subject:	Date for filing personal income tax, corporation net income tax and business franchise tax estimated payments, returns and schedules due on January 15, 1996, is extended to January 22, 1996


FACTS

	This Administrative Notice is a declaration of the policy to be followed by the West Virginia Department of Tax and Revenue regarding the West Virginia personal income tax, corporation net income tax and business franchise tax.

DISCUSSION AND ANALYSIS

	During the period of January 6 through 9, 1996, certain states of the eastern United States, including West Virginia, received a substantial snowfall which greatly disrupted normal business activities in both the governmental and private sectors. A state of emergency was declared in a number of these states, including the State of West Virginia. Travel was rendered difficult or impossible, and, except for essential and emergency services, government offices in West Virginia were closed on January 8, 1996.

	Snow removal, road maintenance and other snow recovery efforts have proceeded with all deliberate speed. However, it is anticipated that full recovery from the economic and operational effects of the snowfall may take some time.

	As a result of the snowfall, the United States Internal Revenue Service has issued an extension of the due date for paying certain federal tax payments formerly due on January 15, 1996, from January 15 to January 22, 1996, for taxpayers in fifteen states affected by the snow storm, including West Virginia.

	In recognition of the federal extension of filing dates, and in recognition of the disruptions, delays and hardships imposed upon the people of the State of West Virginia by the snowfall of recent days, the West Virginia Department of Tax and Revenue hereby issues an extension of the due date for the filing of estimated tax payments and attendant schedules and returns for the West Virginia personal income tax, the West Virginia corporation net income tax and the West Virginia business franchise tax from January 15, 1996, to January 22, 1996. 


POLICY STATEMENT

	The estimated tax payment and any attendant returns and schedules for the West Virginia personal income tax required to be filed and paid and having a due date of January 15, 1996, shall be declared to have been timely filed and paid if such filing and payment is made on or before January 22, 1996, notwithstanding the aforesaid due date of January 15, 1996.

	The estimated tax payment and any attendant returns and schedules for the West Virginia corporation net income tax required to be filed and paid and having a due date of January 15, 1996, shall be declared to have been timely filed and paid if such filing and payment is made on or before January 22, 1996, notwithstanding the aforesaid due date of January 15, 1996.

	The estimated tax payment and any attendant returns and schedules for the West Virginia business franchise tax required to be filed and paid and having a due date of January 15, 1996, shall be declared to have been timely filed and paid if such filing and payment is made on or before January 22, 1996, notwithstanding the aforesaid due date of January 15, 1996.

	Note that this Administrative Notice discusses only an extension of the due date for filing estimated payments and attendant returns and schedules for the West Virginia personal income tax, corporation net income tax and business franchise tax that are due on January 15, 1996. This notice is not effective for any tax return or payment not due and payable on January 15, 1996.
                                          
APPLICATION OF THIS ADMINISTRATIVE NOTICE

	The policies announced and set forth in this Administrative Notice will be implemented by the West Virginia Department of Tax and Revenue without further action on the part of any taxpayer. 

	It will not be necessary for any taxpayer or other person to file a special claim of the extension of time set forth in this Administrative Notice, or to obtain a written ruling from the Department of Tax and Revenue in order for the extension of time to apply.		

	Returns, schedules and payments due on January 15, 1996, and filed later than January 22, 1996, shall be treated as late filed in accordance with West Virginia law.

	Please contact the Department of Tax and Revenue at (304) 558-3333 if there are any questions regarding this Administrative Notice.



						
Issued:  January 12, 1996			James H. Paige III
						Secretary/Tax Commissioner


Department of Tax and Revenue			Operator on Duty 8:30 am - 4:00 pm
Taxpayer Services Division				Monday through Friday
P. O. Box 3784					Telephones:  (304) 558-3333 or 
Charleston, WV  25337-3784			    1-800-982-8297 (within W. Va. only)
						Telecopier:  (304) 558-3269
						TDD Service for the hearing impaired:  1-800-282-9833